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  • Cost Accounting - TK 3 - Soal 3

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    Jonathan Nazoro
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    The document lists various costs for a manufacturing company: 1. Value-added costs like labor and materials total $1,000,000. Non-value added costs like rework and delays total $230,000. 2. Additional "gray area" costs of materials handling, procurement, and preventative maintenance total $190,000. Assuming 65% of gray area costs are value-added, total value-added costs are $1,123,500. Total non-value added costs are $296,500. 3. Non-value added costs make up 21% of total costs of $1,420,000, while value-added costs make up 79%.

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    Cost Accounting_TK 3_Soal 3

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    The document lists various costs for a manufacturing company: 1. Value-added costs like labor and materials total $1,000,000. Non-value added costs like rework and delays total $230,000. 2. Additional "gray area" costs of materials handling, procurement, and preventative maintenance total $190,000. Assuming 65% of gray area costs are value-added, total value-added costs are $1,123,500. Total non-value added costs are $296,500. 3. Non-value added costs make up 21% of total costs of $1,420,000, while value-added costs make up 79%.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    5 views3 pages

    Cost Accounting - TK 3 - Soal 3

    Uploaded by

    Jonathan Nazoro
    The document lists various costs for a manufacturing company: 1. Value-added costs like labor and materials total $1,000,000. Non-value added costs like rework and delays total $230,000. 2. Additional "gray area" costs of materials handling, procurement, and preventative maintenance total $190,000. Assuming 65% of gray area costs are value-added, total value-added costs are $1,123,500. Total non-value added costs are $296,500. 3. Non-value added costs make up 21% of total costs of $1,420,000, while value-added costs make up 79%.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 3

    Diketahui : 1.

    a. Materials and labor for servicing machine tools $ 1,000,000


    b. Rework costs $ 100,000
    c. Expediting costs caused by work delays $ 70,000
    d. Materials-handling costs $ 80,000
    e. Materials-procurement and inspection costs $ 50,000
    f. Preventive maintenance of equipment $ 60,000
    g. Breakdown maintenance of equipment $ 60,000
    Biaya Nominal Kategori
    a. Materials and labor for servicing machine tools $ 1,000,000 Value-added costs

    b. Rework costs $ 100,000 Nonvalue-added costs


    c. Expediting costs caused by work delays $ 70,000 Nonvalue-added costs
    g. Breakdown maintenance of equipment $ 60,000 Nonvalue-added costs
    Total $ 230,000

    d. Materials-handling costs $ 80,000 Gray area


    e. Materials-procurement and inspection costs $ 50,000 Gray area
    f. Preventive maintenance of equipment $ 60,000 Gray area
    Total $ 190,000
    2. Total biaya pada gray area $ 190,000

    value added cost (65% x $190.000) $ 123,500


    nonvalue added cost (35% x $190.000) $ 66,500

    Total value added cost ($1.000.000 + $123.500) $ 1,123,500


    Total nonvalue added cost ($230.000 + $66.500) $ 296,500
    Total costs $ 1,420,000

    Nonvalue-added costs ($296.500 : $1.420.000) 21%


    value-added costs ($1.123.500 : $1.420.000) 79%

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